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Role modelling can only work for negative purposes.
Variable Selling
Costs that vary directly with the level of sales activity, such as commissions or shipping charges.
Administrative Expense
Expenses related to the general operation of a business, such as office supplies, management salaries, and utilities.
Fixed Selling
Costs that remain constant regardless of the volume of goods or services sold.
Direct Labor-Hours
The total hours worked by employees that are directly involved in the manufacturing process.
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